The book's purpose is to aid and empower readers in comprehending the complex issues surrounding income tax and GST. It is the most recent and up-to-date book for the Assessment Year 2023?2024 because even last-minute amendments to the law have been incorporated. The Finance Act of 2022's modifications have been integrated where they belong in the book. Each Chapter's starting summary clauses provide a high-level overview of the topic and a concise summary of the key ideas, which is a distinctive feature.